I don't know, the iPod Touch is pretty good value already. Bundling it with 3G data access would cost some money (in hardware and also network fees - here in the UK a 3gb/mo data only plan is £5 per month) but I can see it working well for people who don't need voice or can cope with VoIP. I use my iPhone mostly for instant messaging (now less painful) and voip, which means that really the voice plan was just a bit of a waste of money.

It would certainly nice for companies with applications in the App Store if compatible devices were more widely spread.

In our case having a data connection is enough to add support for telephone calls to the device (as we do for the iPod) so that sounds perfect :)

(Not speaking on behalf of my employer.)